In Google Sheets, the TO_PERCENT() function is used to convert a decimal or fraction into a percentage format. It allows you to easily transform a numeric value into its corresponding percentage representation. The function has one argument:

value: This is the value that you want to convert into a percentage. It can be a cell reference containing a decimal or fraction, or a numeric value directly entered into the function.

By using the TO_PERCENT() function, you can take a decimal or fraction and display it as a percentage with the appropriate formatting.

For example, if you have a value of 0.75, applying the TO_PERCENT() function to it will yield 75%, which is the equivalent representation as a percentage. This function is useful when you want to present data in a more understandable and standardized format, particularly when working with percentages in calculations, charts, or reports.